Quyết định 2516/QD-TCHQ

DECISION

ON AMENDMENT AND SUPPLEMENT OF OPERATIONAL PROCEDURE OF CUSTOMS MANAGEMENT FOR EXPORTED, IMPORTED GOODS OF BORDER GATE TO BORDER GATE TRANSFER ISSUED TOGETHER WITH THE DECISION NO.209/QD-TCHQ DATED 01/29/2011; PROVISIONS OF CUSTOMS SUPERVISION AT THE ROAD BORDER GATE AREAS ISUED TOGETHER WITH DECISION NO.148/QD-TCHQ DATED 01/28/2011 AND REGULATIONS ON CUSTOMS SUPERVISION IN BORDER GATE AREA OF SEAPORT ISSUED TOGETHER WITH THE DECISION NO.2408/QD-TCHQ DATED 04/11/2011 OF GENERAL DIRECTOR OF GENERAL DEPARTMENT OF CUSTOMS

GENERAL DIRECTOR OF GENERAL DEPARTMENT OF CUSTOMS

Pursuant to the Customs Law dated 06/29/2001; Law on amending and supplementing a number of Articles of the Customs Law dated 06/14/2005;

Pursuant to the Decree No.154/2005/ND-CP dated 12/15/2005 of the Government detailing a number of Articles of the Customs Law regarding customs procedures, inspection and supervision;

Pursuant to the Decision No.02/2002/QD-TTg dated 01/15/2002 of the Prime Minister on functions, tasks, powers and organizational structure of the General Department of Customs under the Ministry of Finance;

Pursuant to the Circular No.194/2010/TT-BTC dated 12/06/2010 of the Ministry of Finance guiding customs procedures; customs inspection and supervision; import duty, export duty and tax administration applicable to imports and exports;

Pursuant to the Directive 23/CT-TTg dated 9/07/2012 of the Prime Minister on strengthening the state management for trading goods temporarily imported for re-export, border gate to border gate transfer and storage at bonded warehouses;

Pursuant to the Directive 03/CT-TTg dated 8/31/2012 of the Ministry of Finance on strengthening the customs management for goods temporarily imported for re-export;

At the proposal of the Director of Customs Management Supervision Department,

DECIDES:

Article 1. To amend Clause 1 of Article 1 of the Decision No.209/QD-TCHQ dated 01/29/2011 promulgating operational procedure of customs management for exported, imported goods of border gate to border gate transfer as follows: "The statistical list of handover records (form 01/BTK-CCK/2012) ".

Article 2. To amend and supplement a number of contents of operational procedure of customs management for exported, imported goods of border gate transfer issued together with the Decision No.209/QD-TCHQ dated 01/29/2011; Regulations on customs supervision at the road border gate area issued together with the Decision No.148/QD-TCHQ dated 01/28/2011 and regulations on customs supervision in border gate area of seaport issued together with the Decision No.2408/QD-TCHQ dated 11/04/2011 of the General Director of General Department of Customs as follows:

1. To amend and supplement operational procedure of customs management for exported, imported goods of border gate to border gate transfer issued together with the Decision No.209/QD-TCHQ:

a-To amend and supplement Point 3 of Part I (General guidance) as follows: "Customs Branches at border gate of exportation/importation have to open monitoring book of exported, imported goods and border-gate transferred goods for inspection and cross-check where necessary. The book must have the following principal criteria: ordinal order, sign number, date of declaration; name and address of enterprises, customs branch carrying out customs procedures, Number and date of hand-over record; sign number of container (for statistics as goods are transported by container); number of lots (for statistics as goods are transported in lots, bulk); items; number plate of vehicles (for statistics of goods transported by specialized vehicles); date of receiving hand-over record, the date of receiving statistical list of handover records.

The monitoring book of exported, imported goods and border-gate transferred goods shall be printed out monthly and bound into books for saving. "

b- To supplement into Part I (General Guidelines) Points 10,11,12 with the following contents:

"10. For border-gate transferred exports: after goods are fully-gathered according to hand-over records at the export border-gate area, the customs officers inspect and cross check the information of the lot of goods with customs documents and information written in the hand-over records; the hand-over records must be signed, sealed, dated by officers for saving."

11. For imported goods transferred border-gate to customs procedure conducting location/location inspecting goods outside of border gate area for sampling or inspecting actual goods: after goods are fully-gathered according to hand-over records at the actual goods sampling/inspecting locations, the customs officers inspect and cross check the information of the lot of goods with customs documents and information written in the hand-over records; the hand-over records must be signed, sealed, dated by officers for saving together with dossiers of the lot of goods; perform the next tasks for lot of goods."

12. Head of Customs Branch of border gate/outside border gate regularly checks, promptly detects and corrects the performance of border gate transfer procedure not in compliance with provisions of the subordinate customs officers; shall be responsible before the law, his superior on the implementation of this process."

2. To amend and supplement Point 1.2, Clause 1, Article 10 regulating the customs supervision in border gate area of seaport issued together with the Decision No.2408/QD-TCHQ dated 11/04/2011:

"1.2. At office of the supervising team:

a) To receive dossier of the lot of goods presented by the customs declarant (including customs declaration – the archived customs declaration for the lot of goods conducted traditional customs procedures or valid printed electronic customs declaration for the lot of goods conducted electronic customs procedures) after goods fully gathered according to hand-over record at the port and granted operation/unloading form or equivalent documents by port operating enterprise to confirm that the lot of goods has been received. To inspect and cross check information on customs documents with:

a1. Data of declarations on computer system of the customs office; check the validity of the electronic customs declaration (for lots of goods declared by electronic customs procedures);

a2. Data of port operating enterprise (in case the network is connected between the Customs branch and the port operating enterprise) and the confirmation paper of the port operator;

a3. In case of having warning or questioning doubtfully, notify to the supervision force to ask the declarant/transporter to present the lot of goods for examining and cross checking at the port gate or warehouse as case by case, require for supervising and examining each questioned lot of goods;

if appropriate, carry out the following tasks:

b) Enter the information required to be managed under form 01/SGSXK for tracking the export goods sent into the port area; for the information of the ship name/ship sign number (column 12), departing date (column 13), request the customs declarant or the representative to provide;

c) Verify, sign, seal customs officer on the customs declaration; hand-over record (for goods transferred from border-gate to border gate):

c1. For lots of exported goods conducted traditional customs procedures: Confirm "already brought into the customs supervision areas", sign, seal and date in box 25 of export goods declaration (archived copy of customs declarant).

c2. For lots of exported goods in transit: Confirm "Goods already brought into the customs supervision areas", sign, seal customs officer and date in box 26 of the declaration of transit goods (archived copy of customs declarant).

c3. For lots of exported goods conducted electronic customs procedures: sign, seal and date in box 31 in the valid printed electronic customs declaration; confirm that the goods have been brought into the customs supervision area on electronic customs declaration system.

c4. Sign, seal officer, date into the handover record for saving.

d) Return the customs declaration to the declarant right after it has been confirmed by Customs office."

3. To amend Point d, Clause 1, Article 8 of the Regulations on customs supervision at the road border gate area issued together with the Decision No.148/QD-TCHQ as follows:

"d) For exported goods, the confirmation, signing and sealing of customs officer on the hand-over record (for goods transferred border gate) and the customs declaration are implemented as follows:

d1) Sign and seal customs officer in the hand-over record: after goods are fully-gathered according to hand-over records, sign, seal customs officer, date into hand-over record for saving.

d2) Verify, sign, seal customs officer in the customs declaration:

After goods have been exported all through the border, verification, signing, sealing of customs officer in the customs declaration is carried out as follows:

- For lots of exported goods conducted traditional customs procedures: Confirm "goods exported "; sign, seal customs officer and date in box 25 of customs declaration (archived copy of customs declarant).

- For lots of exported goods in transit: Confirm "goods exported "; sign, seal customs officer and date in box 26 of declaration of goods in transit (archived copy of customs declarant).

- For lots of exported goods conducted electronic customs procedures: at box 31 "confirmation of goods already brought into supervision area" of printed electronic customs declaration, write "goods exported", sign, seal customs officer and date in this box 31; confirm "goods exported" on the electronic customs declaration system.

Article 3. This Decision takes effect from the date of signing. To annul the instructions to confirm "goods exported" through road border gates guided in point 2.2 of the Official Dispatch No.1454/TCHQ-GSQL dated 4/05/2011 of the General Department of Customs.

Article 4. The Director of Customs Department of the provinces and cities; heads of units of the General Department of Customs shall implement this Decision. /.

Form 01/BTK-CCK/2012

To: Custom Branch ……………………………………

LIST OF HANDOVER RECORDS

1- Date …, time … fax the List of handover records

(Signature, seal of Customs officer)

2- Date …, time … received the faxed list of handover records

(Signature, seal of Customs officer)

Note: Signer is the officer assigned by leader of Customs branch